{"id":10735,"date":"2026-07-21T15:06:25","date_gmt":"2026-07-21T11:06:25","guid":{"rendered":"https:\/\/az-group.ae\/?p=10735"},"modified":"2026-08-20T09:57:46","modified_gmt":"2026-08-20T05:57:46","slug":"downward-transfer-pricing-adjustments-what-the-ftas-ctp011-clarification-means-for-your-business","status":"publish","type":"post","link":"https:\/\/az-group.ae\/ar\/downward-transfer-pricing-adjustments-what-the-ftas-ctp011-clarification-means-for-your-business\/","title":{"rendered":"\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0627\u0644\u062a\u0646\u0627\u0632\u0644\u064a: \u0645\u0627\u0630\u0627 \u064a\u0639\u0646\u064a \u062a\u0648\u0636\u064a\u062d CTP011 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0623\u0639\u0645\u0627\u0644\u0643\u061f"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"10735\" class=\"elementor elementor-10735\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-225bb676 elementor-section-boxed elementor-section-height-default elementor-section-height-default rt-parallax-bg-no\" data-id=\"225bb676\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b969b8e\" data-id=\"5b969b8e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58f1d993 elementor-widget elementor-widget-text-editor\" data-id=\"58f1d993\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">\u0623\u0635\u062f\u0631\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u062a\u0648\u0636\u064a\u062d\u064b\u0627 \u0639\u0627\u0645\u064b\u0627 \u0628\u0634\u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a CTP011\u060c \u064a\u062a\u0646\u0627\u0648\u0644 \u0633\u0624\u0627\u0644\u064b\u0627 \u0637\u0631\u062d\u0647 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u0644\u062f\u064a\u0647\u0645 \u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0635\u0644\u0629 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\u0628\u0647\u062f\u0648\u0621.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 34(1) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0648\u0627\u0641\u0642 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0645\u0639\u064a\u0627\u0631 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class=\"wp-block-paragraph\">\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u064a\u0631 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0641\u064a \u0623\u064a \u0627\u062a\u062c\u0627\u0647:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0623 <strong>\u062a\u0639\u062f\u064a\u0644 \u062a\u0635\u0627\u0639\u062f\u064a<\/strong> \u064a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n\n\n\n<li>\u0623 <strong>\u062a\u0639\u062f\u064a\u0644 \u062a\u0646\u0627\u0632\u0644\u064a<\/strong> \u064a\u0624\u062f\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0631\u0643\u0632 \u0628\u0631\u0646\u0627\u0645\u062c CTP011 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 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\u0630\u0644\u0643 \u0628\u062f\u0639\u0645 \u0645\u0646 \u0645\u0633\u062a\u0634\u0627\u0631 \u0636\u0631\u064a\u0628\u064a \u0645\u0624\u0647\u0644\u060c \u0642\u0628\u0644 \u0625\u062c\u0631\u0627\u0621 \u0623\u064a \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0641\u064a \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ffd82b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default rt-parallax-bg-no\" data-id=\"ffd82b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div 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\/>\r\n\t\t<\/svg><\/a><\/div>\t\t\r\n\t\t\t\t\t<\/div>\t\r\n\t<\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The Federal Tax Authority has issued Corporate Tax Public Clarification CTP011, addressing a question many taxpayers with related party dealings have been quietly asking: what happens when a transaction wasn&#8217;t priced at arm&#8217;s length, and the fix lowers taxable income rather than raising it? The short answer: you can make the adjustment yourself. But you [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":10736,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[10,92,93,106],"tags":[97,94,99,11,12],"class_list":["post-10735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-advisory-others","category-corporate-tax","category-transfer-pricing","category-uae-tax-update","tag-corporatetax-uaetax","tag-transferpricing","tag-uae","tag-business","tag-consulting"],"_links":{"self":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/10735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/comments?post=10735"}],"version-history":[{"count":4,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/10735\/revisions"}],"predecessor-version":[{"id":11397,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/10735\/revisions\/11397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/media\/10736"}],"wp:attachment":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/media?parent=10735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/categories?post=10735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/tags?post=10735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}